['Compensation']
['Taxes, Employment']
10/24/2023
Copyright 2024 J. J. Keller & Associate, Inc. For re-use options please contact copyright@jjkeller.com or call 800-558-5011.
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§31.3401(a)-2 Exclusions from wages.
§31.3401(a)-3 Amounts deemed wages under voluntary withholding agreements.
§31.3401(a)-4 Reimbursements and other expense allowance amounts.
§31.3401(a)(2)-1 Agricultural labor.
§31.3401(a)(3)-1 Remuneration for domestic service.
§31.3401(a)(4)-1 Cash remuneration for service not in the course of employer's trade or business.
§31.3401(a)(5)-1 Remuneration for services for foreign government or international organization.
§31.3401(a)(6)-1 Remuneration for services of nonresident alien individuals.
§31.3401(a)(13)-1 Remuneration for services performed by Peace Corps volunteers.
§31.3401(a)(14)-1 Group-term life insurance.
§31.3401(a)(15)-1 Moving expenses.
§31.3401(a)(17)-1 Remuneration for services performed on a boat engaged in catching fish.
§31.3401(a)(18)-1 Payments or benefits under a qualified educational assistance program.
§31.3401(a)(19)-1 Reimbursements under a self-insured medical reimbursement plan.
§31.3402(a)-1 Requirement of withholding.
§31.3402(b)-1 Percentage method of withholding.
§31.3402(c)-1 Wage bracket withholding.
§31.3402(d)-1 Failure to withhold.
§31.3402(e)-1 Included and excluded wages
§31.3402(f)(1)-1 Withholding allowance.
§31.3402(f)(2)-1 Furnishing of withholding allowance certificates.
§31.3402(f)(3)-1 When withholding allowance certificate takes effect.
§31.3402(f)(4)-1 Effective period of a withholding allowance certificate.
§31.3402(f)(5)-1 Form and contents of withholding allowance certificates.
§31.3402(f)(6)-1 Withholding exemptions for nonresident alien individuals.
§31.3402(g)-1 Supplemental wage payments.
§31.3402(g)-2 Wages paid for payroll period of more than one year.
§31.3402(h)(1)-1 Withholding on basis of average wages.
§31.3402(h)(2)-1 Withholding on basis of annualized wages.
§31.3402(h)(3)-1 Withholding on basis of cumulative wages.
§31.3402(h)(4)-1 Other methods.
§31.3402(i)-1 Increases in withholding.
§31.3402(j)-1 Remuneration other than in cash for service performed by retail commission salesman.
§31.3402(k)-1 Special rule for tips.
§31.3402(l)-1 Determination and disclosure of marital or filing status.
§31.3402(m)-1 Additional withholding allowance.
§31.3402(n)-1 Employees incurring no income tax liability.
§31.3402(o)-1 Extension of withholding to supplemental unemployment compensation benefits.
§31.3402(o)-2 Extension of withholding to annuity payments if requested by payee.
§31.3402(o)-3 Extension of withholding to sick pay.
§31.3402(p)-1 Voluntary withholding agreements.
§31.3402(q)-1 Extension of withholding to certain gambling winnings.
§31.3402(r)-1 Withholding on distributions of Indian gaming profits to tribal members.
§31.3404-1 Return and payment by governmental employer.
§31.3405(c)-1 Withholding on eligible rollover distributions; questions and answers.
§31.3406-0 Outline of the backup withholding regulations.
§31.3406(a)-1 Backup withholding requirement on reportable payments.
§31.3406(a)-2 Definition of payors obligated to backup withhold.
§31.3406(a)-3 Scope and extent of accounts subject to backup withholding.
§31.3406(a)-4 Time when payments are considered to be paid and subject to backup withholding.
§31.3406(b)(2)-1 Reportable interest payment.
§31.3406(b)(2)-2 Original issue discount.
§31.3406(b)(2)-3 Window transactions.
§31.3406(b)(2)-4 Reportable dividend payment.
§31.3406(b)(2)-5 Reportable patronage dividend payment.
§31.3406(b)(3)-1 Reportable payments of rents, commissions, nonemployee compensation, etc.
§31.3406(b)(3)-3 Reportable payments by certain fishing boat operators.
§31.3406(b)(3)-4 Reportable payments of royalties.
§31.3406(b)(3)–5 Reportable payments of payment card and third party network transactions.
§31.3406(b)(4)-1 Exemption for certain minimal payments.
§31.3406(c)-1 Notified payee underreporting of reportable interest or dividend payments.
§31.3406(d)-1 Manner required for furnishing a taxpayer identification number.
§31.3406(d)-2 Payee certification failure.
§31.3406(d)-3 Special 30-day rules for certain reportable payments.
§31.3406(d)-4 Special rules for readily tradable instruments acquired through a broker.
§31.3406(e)-1 Period during which backup withholding is required.
§31.3406(f)-1 Confidentiality of information.
§31.3406(g)-1 Exception for payments to certain payees and certain other payments.
§31.3406(g)-2 Exception for reportable payment for which withholding is otherwise required.
§31.3406(g)-3 Exemption while payee is waiting for a taxpayer identification number.
§31.3406(j)-1 Taxpayer Identification Number (TIN) matching program.
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